Articles
Organizational Citizenship Behavior (OCB) of Prison Officers in Social Reintegration Process (Study Case: Female Prison Class II Jakarta)
Lubis, Fatimah Malini;
Rony, Zahara Tussoleha;
Soegiarto, Ita
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University
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DOI: 10.33258/birci.v4i4.2959
Indonesia has challenges in the future in guiding prisoners. With the increase in the number of prisoners resulting in overcapacity in almost all prisons in Indonesia. It is a challenge for the Directorate General of Corrections in preparing employees who are loyal and willing to work extra in fostering the overcapacity of prisons in Indonesia. The State Civil Apparatus who works as a prison officer is not a common and easy job to do. So that high OCB is needed to improve coaching services in prisons and one of the ways to reduce problems in prisons, especially in terms of integrity. This research used qualitative case study approach by snowball and purposive sampling with the informant number are 12 prison officers at Female Prison Class II Jakarta. The novelty of this research is finding out how the OCB of female employee in social reintegration process.
Review Pajak Atas Pajak Penghasilan (PPh) Badan Pada PT. Langgeng Karya Teknik Tahun 2014
Yuni Devita;
Indra Wijaya
JURNAL ONLINE INSAN AKUNTAN Vol 1 No 1 (2016): Jurnal Online Insan Akuntan (Juni 2016)
Publisher : Penelitian dan Pengabdian Masyarakat Universitas Bina Insani
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Abstrak: Tax review merupakan suatu kegiatan penelaahan terhadap seluruh kewajiban perpajakan yang ada dalam transaksi perusahaan dalam menghitung jumlah pajak yang terutang untuk menilai kepatuhan pajak yang telah dilakukan berdasarkan ketentuan perpajakan. Tujuan penelitian ini adalah untuk mengetahui pelaksanaan tax review atas PPh Badan sebagai dasar evaluasi pemenuhan kewajiban perpajakan pada PT. Langgeng Karya Teknik Tahun Pajak 2014. Penelitian ini dilakukan pada PT. Langgeng Karya Teknik yang berlokasi di wilayah Tangerang. Pengumpulan data dilakukan melalui observasi pada PT. Langgeng Karya Teknik. Teknik analisis data dalam penelitian ini adalah teknik deskritif kualitatif yaitu mengumpulkan data SPT Tahunan PPh Badan dan laporan keuangan perusahaan kemudian melakukan proses pelaksanaan tax review. Hasil penelitian menunjukkan bahwa PT. Langgeng Karya Teknik melakukan kesalahan dalam menghitung PPh Badan yang terutang dan untuk pemotongan, penyetoran dan pelaporan pajak masih ada beberapa yang belum sesuai dengan ketentuan perpajakan. Kata kunci: kewajiban perpajakan, pph badan, review pajak Abstract: Tax review is a review of the activities of the entire tax liabilities in corporate transactions in calculating the amount of tax payable to assess the tax compliance has been done based on tax regulations. This study is investigating the implementation of corporate income tax review as basis for evaluation of the fulfillment of tax obligations at the PT. Langgeng Karya Teknik Tax Year 2014.This research was conducted at PT. Langgeng Karya Teknik is located in Tangerang area. Data collectedwas done through observation at PT. Langgeng Karya Teknik. The data analysis technique used is a qualitative descriptive technique which collects data Annual Tax Return corporate income tax and corporate financial statements, and then perform the process of implementing tax review. The results showed that the PT. Langgeng Karya Teknik made a mistake in calculating the corporate income tax payable and cutting, depositing, and reporting taxes are still some that have not been in accordance with tax laws. Keywords: analysis, corporate tax, tax liability, tax review
Fleksibilitas Keuangan melalui Manajemen Modal Kerja pada Perusahaan Manufaktur dalam Kondisi Ketidakpastian
Purwanto Purwanto
Jurnal Akuntansi dan Pajak Vol 21, No 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021
Publisher : ITB AAS INDONESIA
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DOI: 10.29040/jap.v21i02.1444
Changes in the business environment are increasingly dynamic, uncertain and unpredictable. Financial flexibility through working capital management is important for either a survival strategy, adaptive or proactive in taking advantage of opportunities for change. This study aims to examine and analyze the effect of working capital management on company profitability under uncertainty. The research design was carried out in a natural laboratory during the uncertainty period of the 2008 global financial crisis. The study was conducted by comparing working capital management and performance of 106 manufacturing companies based on data from the Indonesia Capital Market Directory around the crisis period (2007-2011). Data analysis used multiple linear regression. The effect of the financial crisis is analyzed through simulation analysis. The results of the study found that the more conservative working capital policy for investment has a positive effect on profitability performance, while the greater the short-term liabilities become an obstacle to profitability performance. However, the effect of working capital policies for financing changed during the crisis period. The proportion of working capital to finance short-term debt has a positive effect on profitability performance in crisis conditions. The results of this study have implications for the role of working capital policies for financial flexibility under conditions of crisis and uncertainty. Keywords: Financial Flexibility, Working Capital, Uncertainty
Computer model of Tsunami vulnerability using machine learning and multispectral satellite imagery
Sri Yulianto Joko Prasetyo;
Wiwin Sulistyo;
Prihanto Ngesti Basuki;
Kristoko Dwi Hartomo;
Bistok Hasiholan
Bulletin of Electrical Engineering and Informatics Vol 11, No 2: April 2022
Publisher : Institute of Advanced Engineering and Science
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DOI: 10.11591/eei.v11i2.3372
This research aims to develop a tsunami vulnerability assessment model on land use and land cover using information on NDVI, NDWI, MDWI, MSAVI, and NDBI extracted from sentinel 2 A and ASTER satellite images. The optimization model using algorithms LASSO and linear regression. The validation test is MSE, ME, RMSE and MAE which show that the linear regression has a higher accuracy than the LASSO. The NDWI interpolation values are 0.00 - (-0.35) and MNDWI interpolation values are 0.00 - (-0.40) which are interpreted as the presence of water surfaces along a coast. MSAVI are values (-0.20) - (-0.35) which are interpreted as the presence of no vegetation. The NDBI interpolation values are values 0.15-0.20 which are interpreted as the presence of built-up lands with social and economic activities. While the NDVI interpolation values are 0.20-0.30 which are interpreted as the presence of vegetation densities, biomass growths from the photosynthesis process, and moderate to low levels of vegetation health. The digital elevation model ASTER analysis shows that all areas with high socioeconomic activities, low NDVI, high NDWI/MDWI, high MSAVI and high NDBI are in areas with low elevation (less than 10 meters) so they have a high vulnerability to tsunami waves.
Computer model of Tsunami vulnerability using machine learning and multispectral satellite imagery
Sri Yulianto Joko Prasetyo;
Wiwin Sulistyo;
Prihanto Ngesti Basuki;
Kristoko Dwi Hartomo;
Bistok Hasiholan
Bulletin of Electrical Engineering and Informatics Vol 11, No 2: April 2022
Publisher : Institute of Advanced Engineering and Science
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DOI: 10.11591/eei.v11i2.3372
This research aims to develop a tsunami vulnerability assessment model on land use and land cover using information on NDVI, NDWI, MDWI, MSAVI, and NDBI extracted from sentinel 2 A and ASTER satellite images. The optimization model using algorithms LASSO and linear regression. The validation test is MSE, ME, RMSE and MAE which show that the linear regression has a higher accuracy than the LASSO. The NDWI interpolation values are 0.00 - (-0.35) and MNDWI interpolation values are 0.00 - (-0.40) which are interpreted as the presence of water surfaces along a coast. MSAVI are values (-0.20) - (-0.35) which are interpreted as the presence of no vegetation. The NDBI interpolation values are values 0.15-0.20 which are interpreted as the presence of built-up lands with social and economic activities. While the NDVI interpolation values are 0.20-0.30 which are interpreted as the presence of vegetation densities, biomass growths from the photosynthesis process, and moderate to low levels of vegetation health. The digital elevation model ASTER analysis shows that all areas with high socioeconomic activities, low NDVI, high NDWI/MDWI, high MSAVI and high NDBI are in areas with low elevation (less than 10 meters) so they have a high vulnerability to tsunami waves.
Computer model of Tsunami vulnerability using machine learning and multispectral satellite imagery
Sri Yulianto Joko Prasetyo;
Wiwin Sulistyo;
Prihanto Ngesti Basuki;
Kristoko Dwi Hartomo;
Bistok Hasiholan
Bulletin of Electrical Engineering and Informatics Vol 11, No 2: April 2022
Publisher : Institute of Advanced Engineering and Science
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DOI: 10.11591/eei.v11i2.3372
This research aims to develop a tsunami vulnerability assessment model on land use and land cover using information on NDVI, NDWI, MDWI, MSAVI, and NDBI extracted from sentinel 2 A and ASTER satellite images. The optimization model using algorithms LASSO and linear regression. The validation test is MSE, ME, RMSE and MAE which show that the linear regression has a higher accuracy than the LASSO. The NDWI interpolation values are 0.00 - (-0.35) and MNDWI interpolation values are 0.00 - (-0.40) which are interpreted as the presence of water surfaces along a coast. MSAVI are values (-0.20) - (-0.35) which are interpreted as the presence of no vegetation. The NDBI interpolation values are values 0.15-0.20 which are interpreted as the presence of built-up lands with social and economic activities. While the NDVI interpolation values are 0.20-0.30 which are interpreted as the presence of vegetation densities, biomass growths from the photosynthesis process, and moderate to low levels of vegetation health. The digital elevation model ASTER analysis shows that all areas with high socioeconomic activities, low NDVI, high NDWI/MDWI, high MSAVI and high NDBI are in areas with low elevation (less than 10 meters) so they have a high vulnerability to tsunami waves.
Computer model of Tsunami vulnerability using machine learning and multispectral satellite imagery
Sri Yulianto Joko Prasetyo;
Wiwin Sulistyo;
Prihanto Ngesti Basuki;
Kristoko Dwi Hartomo;
Bistok Hasiholan
Bulletin of Electrical Engineering and Informatics Vol 11, No 2: April 2022
Publisher : Institute of Advanced Engineering and Science
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DOI: 10.11591/eei.v11i2.3372
This research aims to develop a tsunami vulnerability assessment model on land use and land cover using information on NDVI, NDWI, MDWI, MSAVI, and NDBI extracted from sentinel 2 A and ASTER satellite images. The optimization model using algorithms LASSO and linear regression. The validation test is MSE, ME, RMSE and MAE which show that the linear regression has a higher accuracy than the LASSO. The NDWI interpolation values are 0.00 - (-0.35) and MNDWI interpolation values are 0.00 - (-0.40) which are interpreted as the presence of water surfaces along a coast. MSAVI are values (-0.20) - (-0.35) which are interpreted as the presence of no vegetation. The NDBI interpolation values are values 0.15-0.20 which are interpreted as the presence of built-up lands with social and economic activities. While the NDVI interpolation values are 0.20-0.30 which are interpreted as the presence of vegetation densities, biomass growths from the photosynthesis process, and moderate to low levels of vegetation health. The digital elevation model ASTER analysis shows that all areas with high socioeconomic activities, low NDVI, high NDWI/MDWI, high MSAVI and high NDBI are in areas with low elevation (less than 10 meters) so they have a high vulnerability to tsunami waves.
Computer model of Tsunami vulnerability using machine learning and multispectral satellite imagery
Sri Yulianto Joko Prasetyo;
Wiwin Sulistyo;
Prihanto Ngesti Basuki;
Kristoko Dwi Hartomo;
Bistok Hasiholan
Bulletin of Electrical Engineering and Informatics Vol 11, No 2: April 2022
Publisher : Institute of Advanced Engineering and Science
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DOI: 10.11591/eei.v11i2.3372
This research aims to develop a tsunami vulnerability assessment model on land use and land cover using information on NDVI, NDWI, MDWI, MSAVI, and NDBI extracted from sentinel 2 A and ASTER satellite images. The optimization model using algorithms LASSO and linear regression. The validation test is MSE, ME, RMSE and MAE which show that the linear regression has a higher accuracy than the LASSO. The NDWI interpolation values are 0.00 - (-0.35) and MNDWI interpolation values are 0.00 - (-0.40) which are interpreted as the presence of water surfaces along a coast. MSAVI are values (-0.20) - (-0.35) which are interpreted as the presence of no vegetation. The NDBI interpolation values are values 0.15-0.20 which are interpreted as the presence of built-up lands with social and economic activities. While the NDVI interpolation values are 0.20-0.30 which are interpreted as the presence of vegetation densities, biomass growths from the photosynthesis process, and moderate to low levels of vegetation health. The digital elevation model ASTER analysis shows that all areas with high socioeconomic activities, low NDVI, high NDWI/MDWI, high MSAVI and high NDBI are in areas with low elevation (less than 10 meters) so they have a high vulnerability to tsunami waves.
Motivasi Berprestasi dalam Kaitannya dengan Kinerja Guru
Doddy Hendro Wibowo
Scholaria: Jurnal Pendidikan dan Kebudayaan Vol 5 No 3 (2015)
Publisher : Program Studi Pendidikan Guru Sekolah Dasar, Universitas Kristen Satya Wacana
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DOI: 10.24246/j.scholaria.2015.v5.i3.p65-74
Pendidik merupakan tenaga profesional yang bertugas merencana-kan dan melaksanakan proses pembelajaran, menilai hasil pembelajaran, melakukan pembimbingan dan pelatihan, serta melakukan penelitian dan pengabdian kepada masyarakat, terutama bagi pendidik di perguruan tinggi. Pendidik yang mengajar pada satuan pendidikan dasar dan menengah disebut guru. Kinerja yang maksimal dari seorang guru bertujuan untuk dapat mencapai visi dan misi dunia pendidikan. Tujuan Penelitian ini adalah untuk mengetahui adanya hubungan positif yang signifikan antara motivasi berprestasi dengan kinerja guru di jenjang SMA. Sampel yang digunakan dalam penelitian ini adalah guru di SMA Kristen I dan SMA Kristen II Salatiga sejumlah 46 guru. Hasil uji korelasi yang dilakukan dengan Spearman-Rank, diperoleh nilai koefisien korelasi r = -0,092, dengan probabilitas 0,544 (p > 0,05). Nilai probabilitas yang diperoleh tersebut lebih besar dari 0,05, sehingga Ho diterima dan H1 ditolak. Dengan demikian dapat diambil kesimpulan bahwa tidak ada hubungan yang signifikan antara motivasi berprestasi dengan kinerja guru.
Aplikasi Penilaian Lomba Burung Murai Batu Berbasis Android
Lucky Febrian;
Buhori Muslim;
Debi Gusmaliza
Jurnal Nasional Ilmu Komputer Vol. 2 No. 1 (2021): Jurnal Nasional Ilmu Komputer
Publisher : Training and Research Institute Jeramba Ilmu Sukses (TRI - JIS)
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DOI: 10.47747/jurnalnik.v2i1.505
This research aims to design and build an Android-based Magpie Batu race evaluation app. The appraisal application is one of the media used in the judging process for judges to participants in the bird competition. Based on the results of observations on Saturday's cheerful contest. It was found that the current system was still manual using paper, pen and flag media to determine the results of the race and the process the calculation of the value after the end time is also still manually with counting the total number of values obtained can only be known which bird won, so it was less effective in the assessment of the Magpie Stone race. The system development method in this application uses the Luther method which consists of several stages, namely concept, design, material collecting, assembly, testing, distribution. To measure the success of this application, alpha testing is done to test the validity of the product to design experts, material experts, linguists and media experts. The results expected in this study are in the form of an Android-based appraisal of the Magpie Stone contest as a media for the Magpie Stone race in Pagar Alam City.